Which of the following is NOT included in audit records?

The concept of audit records encompasses various documentation that reflects the procedures, findings, and outcomes of the audit process. Each component within this context serves a distinct purpose in providing a comprehensive view of the audit's scope and identified issues.

Proposed action plans are typically the result of the audit process but are not part of the audit records themselves. They are generated as recommendations following the assessment but do not document the actual audit activities, findings, or evidence. Audit records primarily consist of test plans, interview notes, and evidence of management review since these directly reflect the methodologies used during the audit, the information gathered from key personnel, and the formal evaluations conducted by management regarding audit conclusions.

Understanding this distinction is critical for future reference, ensuring clarity on what constitutes the official documentation of an audit versus what might represent post-audit strategies or recommendations. Audit records are meant to provide transparent and traceable documentation of the audit process, while proposed action plans are separate and meant for follow-up and remediation efforts after the audit has been concluded.